Tabitha sells real estate on March 2 for $260,000. The buyer, Ramona, pays the real estate taxes of $5,200 for the calendar year, which is the real estate property tax year. Round any division to four decimal places and use in subsequent calculations. Round your final answers to the nearest dollar.

$ ________of the real estate taxes is apportioned to and is deductible by the seller, Tabitha, and $ ______of the taxes is deductible by Ramona. Ramona's basis is in the property is $______ and the amount realized by Tabitha from the sale is $_____